2015 (3) TMI 385

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..... produced by the Ld.Advocate it is not coming out whether VAT is paid on the sale of valves as claimed by the appellant. Even if it is accepted that while providing the services there is sale of valves the same will amount to clearing of inputs as such on which CENVAT Credit is required to be reversed at the time of clearance as per CENVAT Credit Rules 2004. As the factum of payment of VAT/Sales Ta .....

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..... CUS-000-APPELLANT-325-13-14, dt.03.03.2014 passed by Commissioner (Appeals) Daman. The issue involved in the present proceedings is whether appellant is required to add the value of the valve supplied during repairs maintenance of the gas cylinders. Appellant is also taking CENVAT Credit of the valves used in the maintenance repairs. 2. Shri Dhaval Shah (Advocate) appearing on behalf of the .....

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..... . 4. Heard both sides and perused the records. As the issue involved revolves around a narrow compass, therefore, after allowing the stay application appeal itself is taken up for disposal. Ld.Advocate appearing on behalf of the appellant argued that during the course of provision of service the material sold to the customers is not required to be added to the taxable value. However, after peru .....

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